1976 (8) TMI 140

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of Schedule B to the Act, as applicable to the State of Haryana, an exemption has been granted for all varieties of cotton, woollen or silken textiles, but items like carpets, druggets, woollen durees and cotton floor durees have been excluded from this exemption. The relevant entry is reproduced below for facility of reference: "30. All varieties of cotton, woollen or silken textiles including rayon, artificial silk or nylon, whether manufactured by handloom or powerloom or otherwise but not including pure silk fabrics, carpets, druggets, woollen durees and cotton floor durees." 3.. The Assessing Authority, while considering the case of the respondent for the year 1968-69, noticed that in the account of sales of textiles, a deduction h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and Taxation Commissioner (Appeals), Ambala, who, while agreeing with the interpretation placed by the Assessing Authority upon the word "carpet", dismissed the appeal, vide order annexure B to the writ petition. A second appeal was carried by the assessee before the Sales Tax Tribunal, Haryana, but again without success. The commodity in question was thus determined by all the taxation authorities to be carpet on account of the reasons already noticed above. 5.. The respondent towed his grievance to this court by means of a writ petition (Civil Writ No. 3166 of 1971). A learned single Judge of this court, after examination of a small piece, stated to be a sample of the disputed commodity and relying on the dictionary meaning of the word .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e learned Judge found that two lengths of thick cloth had first been sewn together and then some flowery patterns had been woven on it by mechanical means. This should have immediately attracted the application of the last part of the dictionary meaning. In any case, it may be observed that though recourse may be had to the plain dictionary meaning of the terms used in the statute, when those terms are not specifically defined therein, it must be kept in view that dictionaries are sometimes delusive guides in the construction of statutory terms. As Lord Coleridge said, in R. v. Peters[1886] 16 Q.B.D. 636 at 641.: "I am quite aware that dictionaries are not to be taken as authoritative exponents of the meanings of words used in Acts of Par .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X